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Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient.
Personal computer users may download forms and publications from the IRS Web site at .irs.gov/formspubs/index.html. This site also has links to state tax forms and to forms that you can fill in online and then print.
Forms 1042 and 1042-S are filed separately. The main difference between forms 1042 and 1042-S is that form 1042-S is concerned with payments made to foreign persons, while form 1042 is concerned with determining how much income will be withheld for tax withholding purposes.
Form 1042, Annual Withholding Tax Return for US Source Income of Foreign Persons, is used to report tax withheld on the income of foreign persons. Therefore, Form 1042 is concerned with how much income will be withheld for tax purposes, and Form 1042-S is only concerned with payments made to foreign persons.
Download your 1099 or 1042S tax form in your Social Security account. If you live outside the United States and cant access your form online, contact a Federal Benefits Unit for help.
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How to file Form 1042-S: Gather Information: Collect all relevant information, including recipient details, income codes, income amounts, and withholding amounts. Complete Form 1042-S: Use the official IRS Form 1042-S and follow the instructions provided. Submit to the IRS:
Go to .irs.gov/Form1042 for instructions and the latest information.
Every withholding agent must file an information return, Form 1042-S, Foreign Persons U.S. Source Income Subject to Withholding, to report amounts paid to foreign persons that are described under Amounts Subject to NRA Withholding and Reporting, even if withholding is not required on the payments.

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